Articles Tagged with divorce settlement

Published on:

Cojocar v. Comm’r, T.C. Memo. 2017‑189, 2017 WL 4321149 (2017)

 

(a) Facts: A husband and wife filed joint tax returns from 2009 to 2012.  The 2011 return reported $170,870 in income for the husband, $30,870 in income for the wife, and $289 in interest income.  The parties did not pay the tax reported on the return.

Continue reading →